JOMAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JOMAR
Largest movements
- Receivables within one year +€51,259
up €51,259 (+11.8%), from €436,158 to €487,416
of which Other amounts receivable: +€61,630
- Tangible fixed assets +€36,956
up €36,956 (+12.3%), from €301,274 to €338,230
of which Land and buildings: +€32,525
- Reserves +€87,961
up €87,961 (+25.3%), from €347,514 to €435,474
of which Distributable reserves: +€87,961
- Debts after one year -€8,488
down €8,488 (-4.3%), from €197,183 to €188,694
- Gross operating margin +€23,666
up €23,666 (+18.5%), from €128,007 to €151,673
- Financial income +€10,966
up €10,966 (+48.6%), from €22,585 to €33,550
- Financial charges +€6,620
up €6,620 (+38.2%), from €17,319 to €23,939
- Taxes -€5,972
down €5,972 (-12.9%), from €46,399 to €40,427
- Depreciation -€2,745
down €2,745 (-8.6%), from €31,987 to €29,242
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,561 | €828,605 | +€88,045 | +11.9% |
| Fixed assets | 21/28 | €301,358 | €338,314 | +€36,956 | +12.3% |
| Tangible fixed assets | 22/27 | €301,274 | €338,230 | +€36,956 | +12.3% |
| Land and buildings | 22 | €295,519 | €328,044 | +€32,525 | +11.0% |
| Plant, machinery and equipment | 23 | €3,125 | €2,481 | -€644 | -20.6% |
| Furniture and vehicles | 24 | €2,630 | €7,706 | +€5,076 | +193% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €439,203 | €490,291 | +€51,088 | +11.6% |
| Amounts receivable within one year | 40/41 | €436,158 | €487,416 | +€51,259 | +11.8% |
| Trade receivables | 40 | €10,371 | €0 | -€10,371 | -100% |
| Other amounts receivable | 41 | €425,787 | €487,416 | +€61,630 | +14.5% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,045 | €2,875 | -€170 | -5.6% |
| Total equity and liabilities | 10/49 | €740,561 | €828,605 | +€88,045 | +11.9% |
| Equity | 10/15 | €366,106 | €454,066 | +€87,961 | +24.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €347,514 | €435,474 | +€87,961 | +25.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €347,514 | €435,474 | +€87,961 | +25.3% |
| Provisions and deferred taxes | 16 | €56,477 | €56,477 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €56,477 | €56,477 | = | 0.0% |
| Other liabilities and charges | 164/5 | €56,477 | €56,477 | = | 0.0% |
| Amounts payable | 17/49 | €317,978 | €318,062 | +€84 | 0.0% |
| Amounts payable after more than one year | 17 | €197,183 | €188,694 | -€8,488 | -4.3% |
| Financial debts | 170/4 | €197,183 | €188,694 | -€8,488 | -4.3% |
| Amounts payable within one year | 42/48 | €120,795 | €129,368 | +€8,572 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €18,438 | €23,690 | +€5,253 | +28.5% |
| Financial debts | 43 | €7,827 | €7,775 | -€52 | -0.7% |
| Credit institutions | 430/8 | €7,827 | €7,775 | -€52 | -0.7% |
| Trade debts | 44 | €35,347 | €32,625 | -€2,722 | -7.7% |
| Suppliers | 440/4 | €35,347 | €32,625 | -€2,722 | -7.7% |
| Taxes, remuneration and social security | 45 | €59,184 | €65,278 | +€6,094 | +10.3% |
| Taxes | 450/3 | €59,184 | €65,278 | +€6,094 | +10.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €17 | €205 | +€188 | +1,090% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,987 | €29,242 | -€2,745 | -8.6% |
| Other operating charges | 640/8 | €3,901 | €3,450 | -€451 | -11.6% |
| Non-recurring operating charges | 66A | €126 | €0 | -€126 | -100% |
| Gross operating margin | 9900 | €128,007 | €151,673 | +€23,666 | +18.5% |
| Operating profit (loss) | 9901 | €91,976 | €118,776 | +€26,800 | +29.1% |
| Financial income | 75/76B | €22,585 | €33,550 | +€10,966 | +48.6% |
| Recurring financial income | 75 | €22,585 | €33,550 | +€10,966 | +48.6% |
| Financial charges | 65/66B | €17,319 | €23,939 | +€6,620 | +38.2% |
| Recurring financial charges | 65 | €17,319 | €23,939 | +€6,620 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €97,242 | €128,387 | +€31,146 | +32.0% |
| Income taxes | 67/77 | €46,399 | €40,427 | -€5,972 | -12.9% |
| Profit (loss) for the period | 9904 | €50,843 | €87,961 | +€37,118 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,843 | €87,961 | +€37,118 | +73.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.